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      <title>Explaining returns through valuation</title>
      <pubDate>Mon, 16 Feb 2026 11:50:28 +0000</pubDate>
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      <author>Johannesson, Erik</author>
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      <dc:date>2025</dc:date>
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      <title>Another way forward : comments on Ohlson's critique of empirical accounting research</title>
      <pubDate>Fri, 01 Aug 2025 12:15:38 +0000</pubDate>
      <link>https://www.econbiz.de/Record/another-way-forward-comments-on-ohlson-s-critique-of-empirical-accounting-research-breuer-matthias/10015435841?sid=1535895041</link>
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      <author>Breuer, Matthias</author>
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      <dc:date>2025</dc:date>
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      <title>Empirical accounting seminars : elephants in the room</title>
      <pubDate>Fri, 01 Aug 2025 08:15:36 +0000</pubDate>
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      <author>Ohlson, James A.</author>
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      <dc:date>2025</dc:date>
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      <title>The explanatory power of explanatory variables</title>
      <pubDate>Tue, 03 Dec 2024 11:09:41 +0000</pubDate>
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      <author>Johannesson, Erik</author>
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      <title>Stabilizing financial networks via mergers and acquisitions</title>
      <pubDate>Mon, 11 Nov 2024 07:59:28 +0000</pubDate>
      <link>https://www.econbiz.de/Record/stabilizing-financial-networks-via-mergers-and-acquisitions-kallio-markku/10015094983?sid=1535895041</link>
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      <author>Kallio, Markku</author>
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      <dc:date>2025</dc:date>
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      <title>Consumer preferences for sustainability and their impact on supply chain management : The case of mobile phones</title>
      <pubDate>Wed, 14 Aug 2024 13:50:12 +0000</pubDate>
      <link>https://www.econbiz.de/Record/consumer-preferences-for-sustainability-and-their-impact-on-supply-chain-management-the-case-of-mobile-phones-bask-anu/10014794505?sid=1535895041</link>
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      <title>A bi-criteria moving-target travelling salesman problem under uncertainty</title>
      <pubDate>Fri, 16 Jun 2023 09:03:11 +0000</pubDate>
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      <author>Maskooki, Alaleh</author>
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      <title>A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases</title>
      <pubDate>Tue, 16 May 2023 17:28:52 +0000</pubDate>
      <link>https://www.econbiz.de/Record/a-perspective-on-the-joint-iasb-fasb-exposure-draft-on-accounting-for-leases-biondi-yuri/10014185633?sid=1535895041</link>
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      <author>Biondi, Yuri</author>
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      <dc:date>2013</dc:date>
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      <title>A Framework for Financial Reporting Standards : Issues and a Suggested Model</title>
      <pubDate>Tue, 16 May 2023 17:28:52 +0000</pubDate>
      <link>https://www.econbiz.de/Record/a-framework-for-financial-reporting-standards-issues-and-a-suggested-model-bloomfield-robert/10014046339?sid=1535895041</link>
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      <author>Bloomfield, Robert J.</author>
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      <dc:date>2013</dc:date>
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    <item>
      <title>On the Analysis of Firms' Cash Flows</title>
      <pubDate>Tue, 16 May 2023 17:28:52 +0000</pubDate>
      <link>https://www.econbiz.de/Record/on-the-analysis-of-firms-cash-flows-ohlson-james/10014206328?sid=1535895041</link>
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      <author>Ohlson, James A.</author>
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      <dc:date>2009</dc:date>
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      <title>Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises</title>
      <pubDate>Tue, 16 May 2023 17:28:52 +0000</pubDate>
      <link>https://www.econbiz.de/Record/comments-on-canadian-accounting-standards-board-exposure-draft-on-generally-accepted-accounting-principles-for-private-enterprises-bloomfield-robert/10014206622?sid=1535895041</link>
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      <author>Bloomfield, Robert J.</author>
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      <dc:date>2013</dc:date>
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    <item>
      <title>Dividend Policy Irrelevancy and the Construct of Earnings</title>
      <pubDate>Tue, 16 May 2023 17:28:52 +0000</pubDate>
      <link>https://www.econbiz.de/Record/dividend-policy-irrelevancy-and-the-construct-of-earnings-gao-zhan/10014254481?sid=1535895041</link>
      <guid>https://www.econbiz.de/Record/dividend-policy-irrelevancy-and-the-construct-of-earnings-gao-zhan/10014254481?sid=1535895041</guid>
      <author>Gao, Zhan</author>
      <dc:format>Book / Working Paper</dc:format>
      <dc:date>2023</dc:date>
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      <title>Puupörssi</title>
      <pubDate>Tue, 18 Oct 2022 16:32:16 +0000</pubDate>
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      <dc:date>1992</dc:date>
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      <title>Systems analysis in forestry and forest industries</title>
      <pubDate>Fri, 22 Jul 2022 17:31:36 +0000</pubDate>
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      <guid>https://www.econbiz.de/Record/systems-analysis-in-forestry-and-forest-industries-kallio-markku/10013284498?sid=1535895041</guid>
      <author>Kallio, Markku</author>
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      <title>Researchers' data analysis choices : an excess of false positives?</title>
      <pubDate>Tue, 12 Jul 2022 09:51:33 +0000</pubDate>
      <link>https://www.econbiz.de/Record/researchers-data-analysis-choices-an-excess-of-false-positives-ohlson-james/10013273526?sid=1535895041</link>
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      <author>Ohlson, James A.</author>
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      <title>Growth : rectifying two common mistakes</title>
      <pubDate>Wed, 06 Jul 2022 15:51:27 +0000</pubDate>
      <link>https://www.econbiz.de/Record/growth-rectifying-two-common-mistakes-ohlson-james/10013270636?sid=1535895041</link>
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      <author>Ohlson, James A.</author>
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      <title>Transparent structured products for retail investors</title>
      <pubDate>Wed, 06 Jul 2022 07:06:30 +0000</pubDate>
      <link>https://www.econbiz.de/Record/transparent-structured-products-for-retail-investors-kallio-markku/10013270173?sid=1535895041</link>
      <guid>https://www.econbiz.de/Record/transparent-structured-products-for-retail-investors-kallio-markku/10013270173?sid=1535895041</guid>
      <author>Kallio, Markku</author>
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      <title>A customized genetic algorithm for bi-objective routing in a dynamic network</title>
      <pubDate>Mon, 27 Jun 2022 06:36:33 +0000</pubDate>
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      <author>Maskooki, Alaleh</author>
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      <title>On (r, g) and the Identity ROE = EP*MTB</title>
      <pubDate>Sun, 12 Jun 2022 22:36:01 +0000</pubDate>
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      <author>Ohlson, James A.</author>
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      <title>Financial Statement Analysis and Valuation Spreadsheets</title>
      <pubDate>Fri, 18 Mar 2022 22:19:00 +0000</pubDate>
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      <title>A Framework for Financial Reporting Standards : Issues and a Suggested Model</title>
      <pubDate>Fri, 18 Mar 2022 21:08:04 +0000</pubDate>
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      <author>Bloomfield, Robert J.</author>
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      <title>Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan</title>
      <pubDate>Fri, 18 Mar 2022 21:08:04 +0000</pubDate>
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    <item>
      <title>Comments on Proposed SEC 2010-2015 Draft Strategic Plan</title>
      <pubDate>Fri, 18 Mar 2022 21:08:04 +0000</pubDate>
      <link>https://www.econbiz.de/Record/comments-on-proposed-sec-2010-2015-draft-strategic-plan-bloomfield-robert/10013095360?sid=1535895041</link>
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      <author>Bloomfield, Robert J.</author>
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      <title>A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises</title>
      <pubDate>Fri, 18 Mar 2022 21:08:04 +0000</pubDate>
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      <author>Jamal, Karim</author>
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      <title>Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'</title>
      <pubDate>Fri, 18 Mar 2022 21:08:04 +0000</pubDate>
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      <title>Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'</title>
      <pubDate>Fri, 18 Mar 2022 21:08:04 +0000</pubDate>
      <link>https://www.econbiz.de/Record/response-financial-accounting-standards-board-international-accounting-standard-board-joint-discussion-paper-entitled-preliminary-views-financial/10013095825?sid=1535895041</link>
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      <title>Accounting for Revenues : A Framework for Standard Setting</title>
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      <author>Biondi, Yuri</author>
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      <title>Some Conceptual Tensions in Financial Reporting</title>
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      <title>Conceptual Issues in Financial Reporting</title>
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      <title>An Evaluation of Chinese Firms’ Profitability : 2005-2013</title>
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      <dc:date>2014</dc:date>
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      <title>Risk vs. Anomaly : A New Methodology Applied to Accruals</title>
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      <title>Linear Valuation without OLS : The Theil-Sen Estimation Approach</title>
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      <title>On the Conditional Conservatism Measure : A Robust Estimation Approach</title>
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      <title>Equity Value as a Function of (Eps1, Eps2, Dps1, Bvps, Beta) : Concepts and Realities</title>
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      <title>Earnings : Concepts vs. Reported</title>
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      <dc:date>2017</dc:date>
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      <title>Permanent Earnings vs. Reported Earnings : Does the Average Difference Approximate Zero?</title>
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      <author>Grambovas, Christos A.</author>
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      <dc:date>2018</dc:date>
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      <title>Cooperative Mitigation of Contagion in Financial Networks</title>
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      <title>Extensions on Stochastic Dominance Efficiency Tests</title>
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      <title>Accruals and Forecasting</title>
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      <dc:date>2019</dc:date>
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      <title>Analyst Forecasts : Sales and Profit Margins</title>
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      <title>Explaining Returns through Valuation</title>
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      <slash:comments>0</slash:comments>
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      <title>Researchers’ Data Analysis Choices : An Excess of False Positives?</title>
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      <slash:comments>0</slash:comments>
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      <title>The Explanatory Power of Explanatory Variables</title>
      <pubDate>Sat, 26 Feb 2022 22:49:44 +0000</pubDate>
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      <title>Growth : Rectifying Two Common Mistakes</title>
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      <slash:comments>0</slash:comments>
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      <slash:comments>0</slash:comments>
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